The data needed to determine year-end adjustments are as follows: - Unexpired insurance at August 31,$1,800. - Supplies on hand at August 31,$300. - Depreciation of building for the year, \$7,500. - Depreciation of equipment for the year, $6,000. - Rent unearnod at August 31, \$2,250. - Accrued salaries and wages at August 31, \$2,175, - Fees earned but unbilled on August 31,$12,700 Required: 1. Joumalize the adjusting entries using the following additional accounts: Salaries and Wages Payable; Rent Rovenue; Insurance Expense: Depreciation Expense - Building; Depreclation Expense - Equipment; and Supplies Expense. 2. Determine the balances of the accounts affected by the adjusting entries, and prepare an adjusted trial balance. hagnt 31,2001 Oenerat bumelisatuctiont Instructions